iGaming Malta — VAT rules and invoicing for operators
Why gambling VAT in Malta is changing from 1 October 2026 and how to invoice B2B services to and from gaming companies.
Malta is a major licensing hub for online gaming, supervised by the Malta Gaming Authority. VAT on gambling has been an exemption-based regime, but Maltese legislation effective from 1 October 2026 (reported by advisers as Legal Notice 86 of 2026) narrows the exemption and changes how place-of-supply rules apply, so that VAT follows where the player is. Because the rules are new, this page gives the general picture only. B2B supplies to gaming companies, such as software, platform and marketing services, are generally taxable services that follow the normal VAT rules. Always confirm your position with the Malta Tax and Customs Administration or a tax adviser.
- Gambling supplies: the exemption scope changes from 1 October 2026, so review your revenue streams before that date.
- B2B services to a Maltese operator: normally taxable at the applicable rate, shown on a VAT invoice.
- B2B services to a business in another EU state: usually outside Maltese VAT with reverse charge on the customer.
- Keep contracts and invoice descriptions specific, because the treatment depends on the nature of each supply.
How it works
List your revenue streams: gambling supplies to players, platform or software fees, marketing and affiliate fees, and other services.
For each stream, ask what the supply is and where the customer is established. Business customers are generally taxed where they are established.
For services to a Maltese business, issue a VAT invoice with the rate applied on each line. For services to a business in another EU state, follow the reverse-charge invoicing rules.
For services bought from abroad, check whether you must account for VAT under the reverse charge on your own return.
Before 1 October 2026, read the current official guidance on the reform and update your invoicing templates and records accordingly.
Legal references
- VAT Act, Chapter 406 of the Laws of Malta — treatment of betting, gaming and lotteries.
- Legal Notice 86 of 2026 (as reported by professional advisers) — gambling VAT changes from 1 October 2026.
- Council Directive 2006/112/EC — place of supply of services and reverse charge.
Frequently asked questions
Is gambling revenue still VAT exempt in Malta?
The exemption has been narrowed by legislation effective from 1 October 2026. Whether a specific supply is exempt depends on its exact nature, so read the official guidance and ask an adviser.
Do I charge VAT on a software fee to a UK gaming operator?
Generally a B2B service to a business established outside the EU is not taxed in Malta. Show the reason on the invoice and keep evidence of where the customer is established.
Can gaming operators recover input VAT?
This depends on whether your supplies give a right to deduct, which is part of what the reform changes. Get a written view from a tax adviser.
How do I invoice affiliate commissions?
The affiliate invoices for a service. For a Maltese affiliate, that is normally a VAT invoice; for an affiliate in another EU state, reverse charge usually applies to you.
Does 4invoices handle gaming VAT rules?
No. 4invoices does not decide the VAT treatment, does not file returns and does not connect to any tax authority. It lets you create invoices with a VAT rate per line, use any currency with an exchange rate and download a PDF. It has a 6-month free trial without a card.